Installment Sale: Also known as an agreement of sale or a land contract. This is a method of reporting capital gains by installments for successive tax years to minimize the impact of capital gains tax in the year of the sale.

 

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Installment Sale: Also known as an agreement of sale or a land contract. This is a method of reporting capital gains by installments for successive tax years to minimize the impact of capital gains tax in the . . . View Full Definition

Sales: Another term for revenue.

Sale-Leaseback: In a sale-leaseback arrangement — also known as a leaseback — an owner sells his or her property, and then immediately leases it back from the buyer as part of the same transaction. This way . . . View Full Definition

Sale: An agreement between a buyer and a seller on the price to be paid for a security, followed by delivery.

Sales Charge: A sales charge is the fee you pay to buy shares of a load mutual fund or other investment purchased through a financial professional. The charge is typically figured as a percentage of the a . . . View Full Definition

Sale And Lease-Back: Sale of an existing asset to a financial institution that then leases it back to the user. Related: Lease.

Sales Comparison Approach: The process of estimating the value of a property by examining and comparing actual sales of comparable properties.

Sales For Local Currencies: A provision of P.L. 480 that permits a portion of commercial sales (under Title I) to be repaid in the country’s local currency.

Sales Forecast: A key input to a firm's financial planning process. External sales forecasts are based on historical experience, statistical analysis, and consideration of various macroeconomic factors.

Sales Discount: A reduction in the selling price that is allowed if payment is received within a specified period.